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All Journal Enrichment: Journal of Multidisciplinary Research and Development
Kohar Adisatya
Master of Accounting Universitas Gajayana Malang, Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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Determining Professional Ethics As A Mediator Against Tax Avoidance (Study On Malang Regional Tax Consultant) Sugiyanti Sugiyanti; Umi Muawanah; Kohar Adisatya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i7.60

Abstract

Tax obligations create economic interests between taxpayers and the government. Tax consultants have a central role in bridging the interests of taxpayers and tax authorities, and professional ethics becomes important in determining how tax-planning decisions are made. This study aims to determine and analyze the influence of ewuh pakewuh culture and professional commitment on professional ethics, professional ethics on tax avoidance, and the influence of ewuh pakewuh culture and professional commitment on tax avoidance through professional ethics. This study used an explanatory research approach and was conducted at the Malang Branch of the Indonesian Tax Consultant Office from March to July 2022. The study population consisted of 110 employees of consultant offices, from whom 81 respondents were obtained using convenience sampling. Primary data were collected by distributing questionnaires through Google Forms and analyzed using path analysis, t-test, and Sobel test. The results show that ewuh pakewuh culture and professional commitment have significant positive effects on professional ethics, while professional ethics has a significant negative effect on tax avoidance. Professional ethics also mediates both relationships. These findings position professional ethics as a mechanism linking cultural and professional orientations with tax-avoidance decisions among tax-consultant employees and emphasize the importance of ethical standards.
Co-Authors Sugiyanti Sugiyanti Umi Muawanah